Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 257AA
Eligibility for SEIS relief
Section 257AA sets out the conditions that must all be satisfied before an individual investor can claim Seed Enterprise Investment Scheme (SEIS) income tax relief on shares they have subscribed for in a company.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.